Memorandum from James Francis Smith to the Honorable Secretary of the Interior of Baguio, Benguet, Philippines
Subject(s): Income tax, Municipal, Philippines--Baguio, Taxation--Law and legislation
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James Francis Smith, Secretary of Public Instruction, outlines paragraphs (e) and (f) of sections 43 and 45 of Act No. 82 to the Honorable Secretary of the Interior of Baguio, Benguet, Philippines. Smith explains that under section 43, a municipality can only derive income in four specific instances: taxation, services rendered, punishments, and property. Section 45 specifies “the income which the municipality may derive from its own property or from property in which it has an interest” and “gives no authority” to taxing those properties.
Collection
Library of Congress Manuscript Division
Creation Date
1903-06-01
Creator(s)
Smith, James Francis, 1859-1928
Recipient
Honorable Secretary of the Interior of Baguio, Benguet, Philippines
Language
English
Period
U.S. President – 1st Term (September 1901-February 1905)
Repository
Library of Congress Manuscript Division
Page Count
1
Production Method
Record Type
Image
Resource Type
Rights
These images are presented through a cooperative effort between the Library of Congress and Dickinson State University. No known restrictions on publication.
Citation
Cite this Record
Chicago:
Memorandum from James Francis Smith to the Honorable Secretary of the Interior of Baguio, Benguet, Philippines. [June 1, 1903]. Library of Congress Manuscript Division.
https://www.theodorerooseveltcenter.org/digital-library/o40879. Theodore Roosevelt Digital Library. Dickinson State University.
MLA:
Smith, James Francis, 1859-1928. Memorandum from James Francis Smith to the Honorable Secretary of the Interior of Baguio, Benguet, Philippines. [1 Jun. 1903]. Image.
Library of Congress Manuscript Division. Theodore Roosevelt Digital Library. Dickinson State University. February 12, 2026. https://www.theodorerooseveltcenter.org/digital-library/o40879.
APA:
Smith, James Francis, 1859-1928., [1903, June 1]. Memorandum from James Francis Smith to the Honorable Secretary of the Interior of Baguio, Benguet, Philippines.
Library of Congress Manuscript Division. Theodore Roosevelt Digital Library. Dickinson State University.
Retrieved from https://www.theodorerooseveltcenter.org/digital-library/o40879.
Cite this Collection
Chicago:
Library of Congress Manuscript Division. https://www.theodorerooseveltcenter.org/collection/library-of-congress-manuscript-division. Theodore Roosevelt Digital Library. Dickinson State University.
MLA:
Library of Congress Manuscript Division. Theodore Roosevelt Digital Library. Dickinson State University. February 12, 2026. https://www.theodorerooseveltcenter.org/collection/library-of-congress-manuscript-division.
APA:
Library of Congress Manuscript Division. Theodore Roosevelt Digital Library. Dickinson State University. Retrieved from https://www.theodorerooseveltcenter.org/collection/library-of-congress-manuscript-division.
